The Central Goods and Services Act, 2017 (CGST Act)
Section – Appointment of officers
(1) The Board may in addition to the officers as may be notified by the Government under section 3 appoint such persons as it may think fit to be the officers under this Act.
(2) Without prejudice to the provisions of sub-section (1) the Board may by order authorise any officer referred to in clauses (a) to (h) of section 3 to appoint officers of central tax below the rank of Assistant Commissioner of central tax for the administration of this Act.
Provided that the officers appointed under the Central Excise Act 1944 shall be deemed to be the officers appointed under the provisions of this Act. Appointment of officers.